Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

negative earnings. When accounting earnings are sufficiently disaggregated into items, there is no longer a statistical …

accounting metrics in assessing security prices. This study advances our understanding of the valuation effects of corporate …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …